- 11 - Consistent with the preceding discussion, we shall grant respondent's Motion to Dismiss for Lack of Jurisdiction.4 To reflect the foregoing, An order of dismissal for lack of jurisdiction will be entered. 4 Although petitioners cannot pursue their case in this Court, petitioners are not without a remedy. In short, petitioners may pay the tax, file a claim for refund with the Internal Revenue Service, and if the claim is denied, sue for a refund in the Federal District Court or the Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970).Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011